Auditing and infomations Services Company Limited

Address: 389A Dien Bien Phu St, Dist 3, HCMC

Email: info@aisc.com.vn

Hotline: (84.28) 3.832.9129

Audit and Assurance

Audit of the financial statements

Our financial statements audit departments provide with assurance services on the operating results and financial position of enterprises. More than that, we support the enterprises to improve the quality of the financial statements provided to the outsiders and comply with the laws and regulations including Vietnamese Accounting System, Vietnamese Accounting Standards and International Financial Reporting Standards (IFRS). We also assist customers in providing with non-financial information to the outsiders and help improve the corporate management processes of our customers.

Audit of Financial Statements: The audit is based on the standard auditing process of Certified Public Accountants Association of Vietnam (VACPA) and designed with a focus on significant risk areas, based on the particularity of customers’ business such as field of operation, competitive pressure, inherent risks and culture. We also conduct the audit of the consolidated financial statements for corporations, groups with large scale.

Review of financial information: We provide with services related to interim review of financial statements and past financial statements. A review gives less assurance than an audit because the review procedure is limited primarily to inquiries of employees of enterprises and application of analytical procedures on the financial information. Depending on the purpose of using the financial information, the review can bring in the assurance level as requested and above all help save costs and time in comparison with the audit.

Audit of special jobs: Audit of owners’ equity; Audit of profit sharing spreadsheets; Audit of accounts receivable; Audit of the financial statements prepared in accordance with the regulation on tax to determine taxable income.

Review on the basis of pre-agreed procedures: By each point of time, enterprises need a professional company to perform some procedures to meet their needs or to assist them in decision-making. We will discuss with the enterprises to understand their problems, needs and will design specific procedures to be performed. After performing these procedures, we will give enterprises a report on checking results specifying the details of detected problems.

CONTACTS

Mr. Pham Van Vinh – General Director

Tel: (028) 3.832.9129 (Ext: 11)      Mobile: 0903 631 139

Mr. Nguyen Minh – Deputy General Director

Tel:  (028) 3.832.9129 (Ext: 12)      Mobile: 0903 770 796

Mrs. Truong Dieu Thuy – Deputy General Director

Tel: (028) 3.832.9129 (Ext: 19)      Mobile: 0918 544 017

Mr. Dao Tien Dat – Deputy General Director

Tel.: (024) 3782 00457                       Mobile: 0985 458 668

Mrs Dương Thị Phương Anh – Deputy General Director

(028) 3.8329.129 (Ext: 31)                Mobile: 0918 544 017

Mrs. Huynh Tieu Phung – Deputy General Director

Tel: (028) 3.832.9129 (Ext: 15)      Mobile phone: 0908 281 118

Mrs.Nguyen Thi Hiep –  Deputy Director of Da Nang Branch

Tel: (0236) 3.715.619                     Mobile: 0905 022 990


Audit of basic construction

Our Construction Audit Departments provide with audit services for the settlement report of the project completed, check the completeness and appropriateness of the accounting work, check the accuracy of indices on assets, capital and liabilities; the legality of the original documents, economic contracts and hand-over minutes.

Check and assess the legality of the Project and compliance with the order and procedures for the construction work.

– Gather, organize, categorize books and documents, check and compare lists, content of legal documents of the whole project;

– Check the compliance with the State’s regulations on the order and procedures for capital construction project;

– Check the compliance with the order and procedures for selection of contractors under the provisions of law on bidding;

– Check the legality of economic contracts between employer and contractors and other relevant units.

Check capital of the project: Compare the capital funded, loans, payments reported by the employers with those confirmed by the funding, loan and payment granting agencies in order to determine the actual invested capital.

Check the cost of project:

– Reconcile work contents, quantity (number) in calculation sheet for final settlement of employers or contractors with work content, quantity (number) in hand-over minutes;

– Reconcile the unit price   in calculation sheet for final settlement of employers or contractors with the unit price in the approved cost estimates to ensure the consistency with the norms, unit price of the State or in accordance with principles for establishing norms, unit price as prescribed by the State;

– Accordingly determine the finalized value of work or package conducted by project management or contractors.

Check loss of investment value eliminated from the value of assets:

– Loss of investment value caused by natural disasters, enemy sabotage and force majeure events not being covered;

– Investment value for the works being canceled as per decision of the competent authorities.

Check the value of assets formed by investment:

– Check the quantity and value of the assets by two categories: fixed assets and working assets; Original cost (unit price) of each group (category) of assets according to the actual expenses and the converted prices to the date of transferring assets and putting into production and use.

Comments, assessments and recommendations:

– Comments and assessments on the compliance with the State’s regulations on investment management, construction and bidding; Employer’s management of investment costs, investment properties; Responsibilities of each level for project costs management;

– Recommendations on the finalization value and treatment to related issues.

CONTACTS

Mr. Nguyen Minh – Deputy General Director

Tel:  (028) 3.832.9129 (Ext: 12)      Mobile: 0903 770 796

Mr. Tran Thai Hoa – Manager of Construction Audit Department 3

Tel:  (028) 3.832.9129 (Ext: 70)      Mobile: 0908 333 794

News

AISC has been permitted to audit public benefits entities since 2019

Album no 2

Legislation

AISC has been permitted to audit public benefits entities since 2019